Source-cited draft: payroll & social contributions for Bhutan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Payroll withholding and social security (NPPF) overview
Employers withhold PIT on salaries via TDS and remit it to the DRC, and contribute to the National Pension and Provident Fund (NPPF). Contribution rates differ between civil servants and private-sector employees.
Salary withholding (PAYE equivalent)
Employers deduct Tax at Source (TDS) on employee salaries each month and remit to DRCIncome Tax Act of the Kingdom of Bhutan 2001 (TDS provisions), https://www.drc.gov.bt/what-is-tds/
NPPF employee contribution (civil servants)
11National Pension and Provident Fund Plan Rules and Regulations, https://www.nppf.org.bt/remittance-of-contribution/
NPPF employer contribution (Government, civil servants)
15National Pension and Provident Fund Plan Rules and Regulations, https://thebhutanese.bt/nppf-to-propose-major-reforms-to-pension-to-make-it-more-equitable-and-sustainable/
NPPF total contribution (civil servants)
26National Pension and Provident Fund Plan Rules and Regulations, https://thebhutanese.bt/nppf-to-propose-major-reforms-to-pension-to-make-it-more-equitable-and-sustainable/
Provident Fund employee contribution (private sector)
5National Pension and Provident Fund Plan Rules and Regulations, https://www.nppf.org.bt/remittance-of-contribution/
Provident Fund employer contribution (private sector)
5National Pension and Provident Fund Plan Rules and Regulations, https://www.nppf.org.bt/remittance-of-contribution/
Provident Fund total (private sector)
10National Pension and Provident Fund Plan Rules and Regulations, https://www.nppf.org.bt/remittance-of-contribution/
NPPF minimum member contribution
At least 11% of monthly salary for covered membersNational Pension and Provident Fund Plan Rules and Regulations, https://www.nppf.org.bt/remittance-of-contribution/
TDS / salary tax remittance deadline
TDS deducted is remitted to DRC by the deadline in the TDS Guidelines (typically within the month/quarter following deduction) ((approx — confirm exact remittance schedule))Income Tax Act of the Kingdom of Bhutan 2001 (TDS provisions)
NPPF contribution remittance
Employer remits combined employee + employer contributions to NPPF monthlyNational Pension and Provident Fund Plan Rules and Regulations, https://www.nppf.org.bt/remittance-of-contribution/
Annual PIT reconciliation
Employees with income above the threshold file an annual PIT return by 31 March, reconciling TDS already withheldIncome Tax Act of the Kingdom of Bhutan 2001, https://www.drc.gov.bt/personal-income-tax-pit/
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